CHAPTER 13

13-1 CHAPTER 13 Current Liabilities and ContingenciesASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)TopicsQuestionsBriefExercisesExerc isesProblems Conceptsfor Analysis1. Concept of liabilities;definition and classificationof current , 2, 3, 4,5, 6, 81, 161, 212. Accounts and notespayable; dividends , 11, 291, 2, 32, 161, 21, 23. Short-term obligationsexpected to be , 1043, 43, 44. Deposits and Compensated , 14, 1585, 6, 166. Collections for third , 77, 8, 9, 163, 47. Contingent liabilities(General).17, 18, 19,20, 2210, 1113, 1610, 11, 135, 6, 78. Guaranties and , 2313, 1410, 11, 165, 6, 7,12, 157, 89. Premiums and awardsoffered to , 251512, 15, 168, 9, 12, 1510. Self-insurance, litigation,claims, and assessments,asset retirement , 27, 2812142, 10,11, 136, 711. Presentation and , 30, 3117, 18, 1993*12. Bonus , 1620, 21, 2214, 15*This material is covered in an Appendix to the CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)Learning Objectives the nature, type, and valuationof current , 2, 3, 4,5, 61, 2, 71, the classification issues of short-termdebt expected to be , types of employee-related , 8, 95, 6, 8, 93, the criteria used to account for anddisclose gain and loss , 11, 12,13, 14, 15137, 10, 11, the accounting for different typesof loss , 11, 12,13, 14, 1510, 11, 12,13, 14, 152, 5, 6, 7, 8,9, 10, 11, 12,13, how to present

13-1 CHAPTER 13 Current Liabilities and Contingencies ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) ... *This material is covered in an Appendix to the chapter. 13-2 ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) ... E13-8 Payroll tax entries. Simple 10–15 E13-9 Payroll tax entries. Simple 15–20 E13-10 Warranties. Simple 10–15

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